Text of the No Taxpayer Funding for Abortion Act

This bill was introduced in a previous session of Congress and was passed by the House on May 4, 2011 but was never passed by the Senate. The text of the bill below is as of May 9, 2011 (Placed on Calendar in the Senate).

305. Construction relating to the use of non-Federal funds for
health coverage.

306. Non-preemption of other Federal laws.

307. Construction relating to complications arising from
abortion.

308. Treatment of abortions related to rape, incest, or
preserving the life of the mother.

309. Application to District of Columbia.

310. No government discrimination against certain health care
entities.

301.

Prohibition on
funding for abortions

No funds
authorized or appropriated by Federal law, and none of the funds in any trust
fund to which funds are authorized or appropriated by Federal law, shall be
expended for any abortion.

302.

Prohibition on
funding for health benefits plans that cover abortion

None of the funds authorized or appropriated
by Federal law, and none of the funds in any trust fund to which funds are
authorized or appropriated by Federal law, shall be expended for health
benefits coverage that includes coverage of abortion.

303.

Limitation on
Federal facilities and employees

No health care service furnished—

(1)

by or in a health
care facility owned or operated by the Federal Government; or

(2)

by any physician
or other individual employed by the Federal Government to provide health care
services within the scope of the physician’s or individual’s employment,

may include
abortion.304.

Construction
relating to separate coverage

Nothing in this chapter shall be construed
as prohibiting any individual, entity, or State or locality from purchasing
separate abortion coverage or health benefits coverage that includes abortion
so long as such coverage is paid for entirely using only funds not authorized
or appropriated by Federal law and such coverage shall not be purchased using
matching funds required for a federally subsidized program, including a State’s
or locality’s contribution of Medicaid matching funds.

305.

Construction
relating to the use of non-Federal funds for health coverage

Nothing in this chapter shall be construed
as restricting the ability of any non-Federal health benefits coverage provider
from offering abortion coverage, or the ability of a State or locality to
contract separately with such a provider for such coverage, so long as only
funds not authorized or appropriated by Federal law are used and such coverage
shall not be purchased using matching funds required for a federally subsidized
program, including a State’s or locality’s contribution of Medicaid matching
funds.

306.

Non-preemption
of other Federal laws

Nothing
in this chapter shall repeal, amend, or have any effect on any other Federal
law to the extent such law imposes any limitation on the use of funds for
abortion or for health benefits coverage that includes coverage of abortion,
beyond the limitations set forth in this chapter.

307.

Construction
relating to complications arising from abortion

Nothing in this chapter shall be construed
to apply to the treatment of any infection, injury, disease, or disorder that
has been caused by or exacerbated by the performance of an abortion. This rule
of construction shall be applicable without regard to whether the abortion was
performed in accord with Federal or State law, and without regard to whether
funding for the abortion is permissible under section 308.

308.

Treatment of
abortions related to rape, incest, or preserving the life of the
mother

The limitations
established in sections 301, 302, and 303 shall not apply to an
abortion—

(1)

if the pregnancy is the result of an act of
rape or incest; or

(2)

in the case where
a woman suffers from a physical disorder, physical injury, or physical illness
that would, as certified by a physician, place the woman in danger of death
unless an abortion is performed, including a life-endangering physical
condition caused by or arising from the pregnancy itself.

309.

Application to
District of Columbia

In this
chapter:

(1)

Any reference to funds appropriated by
Federal law shall be treated as including any amounts within the budget of the
District of Columbia that have been approved by Act of Congress pursuant to
section 446 of the District of Columbia Home Rule Act (or any applicable
successor Federal law).

(2)

The term
Federal Government includes the government of the District of
Columbia.

310.

No government
discrimination against certain health care entities

(a)

Nondiscrimination

A Federal agency or program, and any State
or local government that receives Federal financial assistance (either directly
or indirectly), may not subject any individual or institutional health care
entity to discrimination on the basis that the health care entity does not
provide, pay for, provide coverage of, or refer for abortions.

(b)

Health care
entity defined

For purposes of this section, the term
health care entity includes an individual physician or other
health care professional, a hospital, a provider-sponsored organization, a
health maintenance organization, a health insurance plan, or any other kind of
health care facility, organization, or plan.

(c)

Remedies

(1)

In
general

The courts of the United States shall have jurisdiction
to prevent and redress actual or threatened violations of this section by
issuing any form of legal or equitable relief, including—

(A)

injunctions
prohibiting conduct that violates this section; and

(B)

orders preventing the disbursement of all
or a portion of Federal financial assistance to a State or local government, or
to a specific offending agency or program of a State or local government, until
such time as the conduct prohibited by this section has ceased.

(2)

Commencement of
action

An action under this subsection may be instituted
by—

(A)

any health care entity that has standing to
complain of an actual or threatened violation of this section; or

(B)

the Attorney
General of the United States.

(d)

Administration

The
Secretary of Health and Human Services shall designate the Director of the
Office for Civil Rights of the Department of Health and Human Services—

(1)

to receive
complaints alleging a violation of this section;

(2)

subject to
paragraph (3), to pursue the investigation of such complaints in coordination
with the Attorney General; and

(3)

in the case of a complaint related to a
Federal agency (other than with respect to the Department of Health and Human
Services) or program administered through such other agency or any State or
local government receiving Federal financial assistance through such other
agency, to refer the complaint to the appropriate office of such other
agency.

.

102.

Amendment to
table of chapters

The table of
chapters for title 1, United States Code, is amended by adding at the end the
following new item:

Section 213 of the
Internal Revenue Code of 1986 is amended by adding at the end the following new
subsection:

(g)

Amounts paid for
abortion not taken into account

(1)

In
general

An amount paid during the taxable year for an abortion
shall not be taken into account under subsection (a).

(2)

Exceptions

Paragraph (1) shall not apply to—

(A)

an
abortion—

(i)

in
the case of a pregnancy that is the result of an act of rape or incest,
or

(ii)

in the case where
a woman suffers from a physical disorder, physical injury, or physical illness
that would, as certified by a physician, place the woman in danger of death
unless an abortion is performed, including a life-endangering physical
condition caused by or arising from the pregnancy, and

(B)

the treatment of
any infection, injury, disease, or disorder that has been caused by or
exacerbated by the performance of an
abortion.

.

(b)

Effective
date

The amendment made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.

202.

Disallowance of
refundable credit for coverage under qualified health plan which provides
coverage for abortion

(a)

In
general

Subparagraph (A) of
section
36B(c)(3) of the Internal Revenue Code of 1986 is amended by
inserting before the period at the end the following: or any health plan
that includes coverage for abortions (other than any abortion or treatment
described in section 213(g)(2)).

(b)

Option to
purchase or offer separate coverage or plan

Paragraph (3) of
section 36B(c) of such Code is amended by adding at the end the following new
subparagraph:

(C)

Separate
abortion coverage or plan allowed

(i)

Option to
purchase separate coverage or plan

Nothing in subparagraph (A) shall be
construed as prohibiting any individual from purchasing separate coverage for
abortions described in such subparagraph, or a health plan that includes such
abortions, so long as no credit is allowed under this section with respect to
the premiums for such coverage or plan.

(ii)

Option to offer
coverage or plan

Nothing in
subparagraph (A) shall restrict any non-Federal health insurance issuer
offering a health plan from offering separate coverage for abortions described
in such subparagraph, or a plan that includes such abortions, so long as
premiums for such separate coverage or plan are not paid for with any amount
attributable to the credit allowed under this section (or the amount of any
advance payment of the credit under section 1412 of the Patient Protection and
Affordable Care
Act).

.

(c)

Effective
date

The amendment made by this section shall apply to taxable
years ending after December 31, 2013.

203.

Disallowance of
small employer health insurance expense credit for plan which includes coverage
for abortion

(a)

In
general

Subsection (h) of
section
45R of the Internal Revenue Code of 1986 is amended—

(1)

by striking
Any term and inserting the following:

(1)

In
general

Any
term

,
and

(2)

by adding at the
end the following new paragraph:

(2)

Exclusion of
health plans including coverage for abortion

The terms qualified health
plan and health insurance coverage shall not include any
health plan or benefit that includes coverage for abortions (other than any
abortion or treatment described in section
213(g)(2)).

.

(b)

Effective
date

The amendments made by this section shall apply to taxable
years beginning after the date of the enactment of this Act.

204.

Distributions
for abortion expenses from certain accounts and arrangements included in gross
income

(a)

Flexible
spending arrangements under cafeteria plans

Section 125 of the Internal Revenue
Code of 1986 is amended by redesignating subsections (k) and (l) as subsections
(l) and (m), respectively, and by inserting after subsection (j) the following
new subsection:

(k)

Abortion
reimbursement from flexible spending arrangement included in gross
income

Notwithstanding
section 105(b), gross income shall include any reimbursement for expenses
incurred for an abortion (other than any abortion or treatment described in
section 213(g)(2)) from a health flexible spending arrangement provided under a
cafeteria plan. Such reimbursement shall not fail to be a qualified benefit for
purposes of this section merely as a result of such inclusion in gross
income.

.

(b)

Archer
MSAs

Paragraph (1) of section
220(f) of such Code is amended by inserting before the period at the end the
following: , except that any such amount used to pay for an abortion
(other than any abortion or treatment described in section 213(g)(2)) shall be
included in the gross income of such holder.

(c)

HSAs

Paragraph (1) of section 223(f) of such
Code is amended by inserting before the period at the end the following:
, except that any such amount used to pay for an abortion (other than
any abortion or treatment described in section 213(g)(2)) shall be included in
the gross income of such beneficiary.

(d)

Effective
dates

(1)

FSA
reimbursements

The amendment made by subsection (a) shall apply
to expenses incurred with respect to taxable years beginning after the date of
the enactment of this Act.

(2)

Distributions
from savings accounts

The
amendments made by subsection (b) and (c) shall apply to amounts paid with
respect to taxable years beginning after the date of the enactment of this
Act.